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What is the local tax
 
Usage License Tax County / City
(Municipality under direct supervision) Tax
Collected by the tax collection office of each county and city
Land Value Tax County / City
(Municipality under direct supervision) Tax
Collected by the tax collection office of each county and city
Agricultural Land Tax County / City
(Municipality under direct supervision) Tax
Collected by the tax collection office of each county and city
Land Value Increment Tax County / City
(Municipality under direct supervision) Tax
Collected by the tax collection office of each county and city
House Tax County / City
(Municipality under direct supervision) Tax
Collected by the tax collection office of each county and city
Deed Tax County / City
(Municipality under direct supervision) Tax
Collected by the tax collection office of each county and city
Amusement Tax County / City
(Municipality under direct supervision) Tax
Collected by the tax collection office of each county and city

CATEGORY OF TAXES WHICH ARE COLLECTED BY EACH COUNTY/CITY TAX COLLECTION OFFICE
Category of Tax Objects & Scope Assessable Taxpayer
Usage License Tax Such transportation equipment as vehicle, vessel and animal, using public roads or rivers, notwithstanding whether the use is for pubic or private purposes. Owner or user of the transportation equipment
Land Value Tax Land which is assigned a value shall be imposed the land value tax, except the land which complies with the assessment of the agricultural land tax. Land title owner or Dien Right owner, bestowee, farmer, but the tax authority concerned shall designate land users to be responsible for paying the land value tax for their use.
Agricultural Land Tax The agricultural land tax shall be imposed on the land in the areas without the assigned value or the land which conforms to the assessment of the agricultural land tax in the areas with the assigned value.
(Pursuant to Letter issued by the Executive Yuan dated August 20, 1987 with reference to file no. 19365 of Tai-76-tsai-tzu, the levy of the agricultural land tax is suspended effective the second term of 1987.)
Land title owner or Dien right owner, bestowee and farmer
Land Value Increment Tax The land value increment tax is collected on the total incremental value at the time of the transfer of the title of land which had previously been set at a certain value.
  1. For land transferred with compensation, the original title owner.
  2. For land transferred without compensation, the acquired title owner.
  3. For land with a Dien right stablished, the Dien right assignor.
House Tax All houses attached to land and such other buildings as to enhance the utility value of these houses. House owner Dien-holder who establishes the Dien right.
Deed Tax For transactions involving purchase and sale, acceptance of Dien, exchange, bestowal or partition of immovable property, or acquisition of ownership thereof by virtue of possession, report shall be made by using the prescribed deed forms for payment of the deed tax; however, if the land is located in an area where land value increment tax is assessed, the deed tax shall be exempted.
  1. Purchaser for the deed tax on a purchase and sale.
  2. Dien holder for the deed tax on a creation of Dien.
  3. Acquirer of the accepted portion after exchange for the deed tax on an exchange.
  4. Donee for the deed tax on a bestowal or a donation.
  5. Acquirer after partition for the deed tax on a partition.
  6. Person who takes possession of the immovable property for the deed tax on a possession.
Amusement Tax Cinema, singing, dancing & various acrobatics shows and all kinds of performances, competitions and contests, Dance halls, Billiard rooms, bowling alleys, golf clubs and the likes that are provided as a form of recreation for consumers. Those persons who pay the prices to enjoy the amusement.